Flounder Company is preparing its direct labor budget for 2022 from the following production budget based on a calendar year:

Quarter		Units
1		55,000
2		33,000
3		49,000
4		77,000

Each unit requires 2 hours of direct labor. The union contract provides for a 10% increase in wage rate to $22 per hour on October 1. Prepare a direct labor budget for 2022.

FLOUNDER COMPANY Direct Labor Budget choose the accounting period For the Month Ended December 31, 2022For the Year Ended December 31, 2022December 31, 2022
		First Quarter		Second Quarter		Third Quarter		Fourth Quarter		Total
select an opening direct labor budget item Total direct labor costTotal required direct labor hoursUnits to be producedDirect labor time (hours) per unitDirect labor cost per hour		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select a direct labor budget item Total direct labor costDirect labor cost per hourTotal required direct labor hoursDirect labor time (hours) per unitUnits to be produced		enter a number of hours		enter a number of hours		enter a number of hours		enter a number of hours
select a summarizing line for the first part Units to be producedDirect labor cost per hourTotal required direct labor hoursDirect labor time (hours) per unitTotal direct labor cost		enter a total number of hours for the first part		enter a total number of hours for the first part		enter a total number of hours for the first part		enter a total number of hours for the first part
select a direct labor budget item Direct labor time (hours) per unitDirect labor cost per hourTotal required direct labor hoursUnits to be producedTotal direct labor cost		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
select a closing direct labor budget item Total direct labor costTotal required direct labor hoursUnits to be producedDirect labor cost per hourDirect labor time (hours) per unit		$enter a total amount for the direct labor budget		$enter a total amount for the direct labor budget		$enter a total amount for the direct labor budget		$enter a total amount for the direct labor budget		$enter a total amount for the direct labor budget